Oregon Statutes 305.422 – Waiver of penalty for failure to timely file property return
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If a penalty under ORS § 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS § 308.290 is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause. [2001 c.303 § 5]
Terms Used In Oregon Statutes 305.422
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Personal property: All property that is not real property.